2. In particular, the following positions should be included, if they are part of the trading book …

In particular, the following positions should be included, if they are part of the trading book:

i. bonds issued by central governments (“sovereigns”), even in cases where the application of the standardised approach would result in a 0 % risk charge for specific interest rate risk;
ii. structured bonds, credit linked notes or similar debt instruments if they do not embed exposures to securitisations or n-th-to-default credit derivatives;
iii. money market loans.

1. Forbhreathnú

Teideal	Rialáil

Ceanglais
Foinse	Ceanglas

Caighdeáin
Foinse	Ceanglas

EBA -
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